For the third quarter of the fiscal year ending September 2026, consolidated net sales were 4,855 million yen (up 0.4% YoY), operating loss 271 million yen, ordinary loss 340 million yen, and net loss attributable to owners of the parent of 768 million yen. Full-year earnings guidance has already been revised and announced. In terms of segment performance, the insurance agency business declined in revenue, while ASP, Media, Media Reps, and Reinsurance showed a mixed picture. There are uncertainties regarding the continuation of the company as a going concern. 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Full-year earnings guidance has already been revised and announced. In terms of segment performance, the insurance agency business declined in revenue, while ASP, Media, Media Reps, and Reinsurance showed a mixed picture. There are uncertainties regarding the continuation of the company as a going concern. A earnings briefing materials are available.","jir_summary":"### Overview of performance\nDuring the third quarter-to-date, net sales were 4,855 million yen, up 0.4% YoY. Operating loss was 271 million yen, ordinary loss 340 million yen, and net loss attributable to owners of the parent was 768 million yen, improving from the prior-year loss. At the same time, the full-year earnings guidance has been revised and disclosed. There is uncertainty regarding the going-concern assumption due to factors such as debt overhang. Segment-wise, revenue declined in the insurance agency business.\n\n### Financial position and outlook\nAssets were 8,183 million yen, liabilities 8,459 million yen, and net assets negative 276,589 thousand yen (debt overhang) compared with the prior period. The company is in a breach of financial covenants, and there is material uncertainty about the going concern. Going forward, the company aims to improve earnings power through market demand-supply dynamics, DX initiatives, and broader adoption of ACP to stabilize earnings.","jir_financial_highlights":"Net sales: 4,855\u767e\u4e07\u5186 (YoY +0.4%)\nOperating income: -271\u767e\u4e07\u5186 (Improvement from a loss of 699\u767e\u4e07\u5186 YoY)\nOrdinary income: -340\u767e\u4e07\u5186 (Improvement from a loss of 859\u767e\u4e07\u5186 YoY)\nNet income attributable to owners of the parent: -768\u767e\u4e07\u5186 (Improvement from a loss of 1,405\u767e\u4e07\u5186 YoY)\nEquity ratio: \uff0d3.4\uff05 (Significant decline vs. prior period)","jir_category":"","jir_hashtags":"#AdvanceCreate, #FinancialSummary, #QuarterlyResults, #GoingConcernAssumption","jir_key_figures":"Net sales: 4,855\u767e\u4e07\u5186\uff08 YoY +0.4\uff05\uff09\nOperating loss: \u25b3271\u767e\u4e07\u5186\nOrdinary loss: \u25b3340\u767e\u4e07\u5186\nNet income attributable to owners of the parent: \u25b3768\u767e\u4e07\u5186\nEquity ratio: \u25b33.4\uff05\uff08\u671f\u672b\uff09","jir_meta_title":"Advance Create | 3rd Quarter of Fiscal Year Ending September 2026 Results | Net Sales 4,855 million yen, Losses Improved","jir_meta_description":"Summary of Advance Create Co., Ltd.'s Q3 FY2026 earnings results. Net sales 4,855 million yen (YoY +0.4%), operating loss 271 million yen, going concern uncertainty. Analysis of segment trends and outlook.","jir_og_title":"Advance Create | Q3 FY2026 Results","jir_og_description":"Advance Create's Q3 results show net sales of 4,855 million yen and net loss improvement to 768 million yen. With going concern uncertainty remaining, aims to recover profitability through DX promotion and ACP diffusion.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59245,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-115322","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n